Tax Exemption on Aircraft

              Effective July 1, 2007, an aircraft is
exempt from Illinois sales and use tax
in the following instances.
◆ Aircraft leaves Illinois after
the sale
The aircraft is sold in Illinois and all of
the following conditions are met.
The aircraft leaves Illinois within
15 days after the later of
❏ the issuance of the fi nal billing
for the purchase or sale of the
aircraft, or
❏ the authorized approval for
return to service, completion of
the maintenance record entry,
and completion of the test fl ight
and ground test for inspection, as
required by 14 C.F.R. 91.407.
The aircraft is not based or regis-tered
in Illinois after the purchase
or sale.
The purchaser must complete
Form RUT-60, Certifi cation for
Aircraft Exemption, and certify
that the requirements for exemp-tion
are met. The certifi cate must
include the purchaser’s name and
address, location where the
aircraft will be titled or registered,
and the primary physical location
of the aircraft.
◆ Prepurchase Evaluation
The aircraft is temporarily located in
Illinois for an examination prior to the
purchase and all of the following con-ditions
are met.
The aircraft is not based or regis-tered
in Illinois after the prepur-chase
evaluation.
The purchaser must complete
Form RUT-60, Certifi cation for
Aircraft Exemption, and certify
that the requirements for exemp-tion
are met. The certifi cate must
include the purchaser’s name
and address, location where the
aircraft will be titled or registered,
and the primary physical location
of the aircraft.
◆ Post Sale Customization
The aircraft is temporarily located in
Illinois for post-sale customization and
all of the following conditions are met.
The aircraft leaves Illinois within
15 days after the authorized ap-proval
for return to service, com-pletion
of the maintenance record
entry, and completion of the test
Tax Exemption on Aircraft
To:
Individuals, businesses, or other entities selling,
acquiring, evaluating, or using aircraft in Illinois
For information
or forms...
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
Write us at:
Illinois Department of Revenue
P.O. Box 19044
Springfi eld, IL 62794-9044
Visit our web site at:
tax.illinois.gov
Call our 24-hour
Forms Order Line at:
1 800 356-6302
This bulletin is written to
inform you of recent changes;
it does not replace statutes,
rules and regulations, or court
decisions.
Illinois Department of Revenue
Informational Bulletin
Printed by authority of the State of Illinois
55 copies - 9//07- P.O. Number 2080140
FY 2008-02
September 2007
Brian Hamer
Director of Revenue